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A taxpayer inquired which portion of mortgage repayments can be included in the tax deduction for investment in a main residence when the loan also financed renovations. The Directorate General for Taxes (DGT) ruled that only the proportional part of the principal allocated exclusively to the acquisition and costs related to the purchase is deductible.
Cuestión planteada Cuál es la cuantía que puede hacer constar en la base de deducción de la deducción por inversión en vivienda habitual: la totalidad de la amortización, intereses y demás gastos vinculados al préstamo satisfechos durante el año, únicamente la parte proporcional que de los pagos se correspondan con el precio de compra (23.000.000 de pesetas) o la que se corresponda con esta última más por los gastos vinculados a su compra (notaría, impuestos, etc.).
La base de la deducción incluye las cantidades satisfechas por la adquisición o rehabilitación de la vivienda, incluyendo amortización, intereses y gastos derivados de la financiación ajena. En préstamos que financian varios conceptos, solo darán derecho a la deducción las anualidades y cuantías en la parte proporcional que del total capital obtenido se destine exclusivamente a financiar la adquisición de la vivienda habitual y sus gastos vinculados (notaría, impuestos, etc.). No es objeto de deducción la parte proporcional de las cuotas que corresponda al principal destinado a otros conceptos, como reformas.
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